The tariff classification of leather footwear from The Netherlands

NY F81201 January 11, 2000 CLA-2-64:RR:NC:TP:347 F81201 CATEGORY: Classification TARIFF NO.: 6403.59.60, 6403.99.60, 90 Mr. Gerhard Carl Jade International, Inc. Folcroft West Business Park Bay 102, Georgetown Building Folcroft, PA 19032-0469 RE: The tariff classification of leather footwear from The Netherlands Dear Mr. Carl: In your letter dated December 20, 1999, written on behalf of your client, Brakkies International, you requested a tariff classification ruling. You have submitted three samples for what you refer to as “Jaguar” men’s leather shoes. Style #7265 is a slip-on man’s shoe with a leather upper and a leather outer sole. Style #7236 also has a leather upper and a leather outer sole, with a lace-tie closure. The applicable subheading for both shoes will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. Style “Inca” is a slip-on shoe with a moccasin look, a suede leather upper and a rubber/plastic outer sole. You refer to this shoe as “men’s,” however, you have not indicated that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a woman’s alternative to complement the submitted “men’s” model, we consider this type of footwear to be “unisex.” The applicable subheading for style “Inca” up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division